Eastern Company’s budgeted and actual sales for 2009 were:

Eastern Company’s budgeted and actual sales for 2009 were:

Product                          Budgeted Sales                               Actual Sales

A                                35,300 units at $2.00 per unit              32,700 units at $2.60 per unit

B                                27,900 units at $5.00 per unit              29,200 units at $4.70 per unit

Required:

Part (A)  Calculate the sales volume variance.

Part (B)  Calculate the sales price variance.

Part (C)  Calculate the total sales variance.